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        GST

        Rule 163 - Consent based sharing of information

        Central Goods and Services Tax Rules, 2017
        Chapter XIX
        Offences and Penalties

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        Consent based information sharing under GST requires registered person and recipient consent before portal transmission. Rule 163 creates a consent based information sharing regime under GST whereby a registered person may share specified registration and return data with a requesting system only after the registered person's consent is obtained and communicated to the common portal along with relevant tax periods or recipient details; for invoice-level data the registered person must obtain recipients' consent, and where he provides consent the recipients' consents are deemed obtained, and the common portal transmits information to the requesting system only on receipt of the required consents and details.
                    Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                      Provisions expressly mentioned in the judgment/order text.

                          Consent based information sharing under GST requires registered person and recipient consent before portal transmission.

                          Rule 163 creates a consent based information sharing regime under GST whereby a registered person may share specified registration and return data with a requesting system only after the registered person's consent is obtained and communicated to the common portal along with relevant tax periods or recipient details; for invoice-level data the registered person must obtain recipients' consent, and where he provides consent the recipients' consents are deemed obtained, and the common portal transmits information to the requesting system only on receipt of the required consents and details.


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